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NCDOR »   Taxes & Forms »   Individual Income Tax

Individual Income Tax

New Important Notice: Important Notice Regarding North Carolina’s Recently Enacted Pass-Through Entity Tax

New Important Notice: Important Notice: Impact of Session Law 2022-06 on North Carolina Individual and Corporate Income Tax Returns

COVID-19 Updates: N.C. Department of Revenue Offers Relief in Response to COVID-19 Outbreak

Notice: The information included on this website is to be used only as a guide in the preparation of a North Carolina individual income tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

Unless specifically noted, the information and line references apply to tax year 2020. For additional information regarding prior tax years, please refer to the individual income tax instructions for that year.

Individual Income Tax Information

General Information
  • Income Tax Estimator
  • What’s New for Tax Year 2021
  • NCDOR Actions on COVID-19
  • Getting Started With Your State Income Taxes
  • How to Pay Your Individual Income Taxes Tutorial Video
  • Tax Rates and Interest Rates
  • Frequently Asked Questions About Your Individual Income Tax Return
  • Electronic Filing Options and Requirements
  • Tax Bulletins, Directives, and Other Important Notices
  • Information about the Extra Credit Grant Program.
Filing Requirements
  • Electronic Filing (eServices)
  • Individual Income Filing Requirements
  • Armed Forces Information
  • Nonresidents and Part-Year Residents
  • Deceased Taxpayers
  • Your Filing Status
  • When, Where and How to File Your North Carolina Return
  • Estimated Income Tax
Extensions
  • General Information
  • Important Notice: Changes in Requirements for Applying for a North Carolina Extension
  • Frequently Asked Questions About Filing an Application for Extension to File Your N.C. Individual Income Tax Return
  • Watch a Video on How to Apply for an Extension
  • Electronic Filing (eServices)
Adjustments to Federal Adjusted Gross Income

 

  • Federal Adjusted Gross Income - Starting Point for N.C. Return
  • North Carolina Standard Deduction or North Carolina Itemized Deductions
  • North Carolina Child Deduction
  • Interest Income from U.S. Obligations
  • Income from North Carolina Obligations
  • Interest Income from Obligations of Other States
  • Adjustment for Bonus Depreciation
  • Bonus Asset Basis
  • Adjustment for Section 179 Expense Deduction
  • Bailey Decision Concerning Federal, State and Local Retirement Benefits
  • Military Retirement 
  • Social Security and Railroad Retirement Benefits
  • Repayment of Claim of Right Income
  • Paycheck Protection Program (PPP) Expenses

 

Tax Credits
  • Credit for Income Tax Paid To Another State or Country
  • Business Incentive Credits
  • Article 3D – Historic Rehabilitation Tax Credits
  • Article 3H – Mill Rehabilitation Tax Credit
  • Article 3L – Historic Rehabilitation Tax Credits Investment Program 
  • Sunset for Tax Credits – Effect on Future Installments and Carryforwards
Amended Returns
  • When, Where and How to File Your Amended Return
  • Amended Return Refunds
Refunds
  • Frequently Asked Questions About Individual Income Tax Refund
  • Frequently Asked Questions About Form 1099-G and 1099-INT
  • Address Change
  • Refund Claimed By State Agency, Local Agency or IRS
  • Lost or Stolen Refund Check
  • General Refund Information
  • Exception to the General Statute of Limitations for Certain Events
  • Protective Refund Claim

 

Assessments and Payments
  • Penalties and Interest
  • Notice of Assessment
  • Notice of Collection
  • Payment Plan
Individual Income Tax Resources
  • Taxpayers' Bill of Rights
  • Revenue Laws
  • Appeals Process
  • Power of Attorney
  • How To Get a Copy of Your N.C. Return
  • Changes Made by the I.R.S.
  • Problems With Your W-2 Forms
  • Tax Return Checklist
  • How to Get Forms
  • How to Pay Your Individual Income Taxes Tutorial Video
  • Departmental Policies
  • Information for Tax Professionals
  • Tax Fraud Alert for Individuals
  • Consumer Use Tax Payable on Income Tax Return
  • The Truth About Frivolous Tax Arguments
  • Armed Forces Information
  • Name Change Information
  • Common D-400 Return Errors to Avoid

Ready to file your taxes?

  • Pay Original Tax Due
  • Pay Amended Tax Due
  • File/Pay Extension
  • Pay Estimated Income Tax
  • File and Pay Through Approved Software Vendor
  • Download Forms and Instructions

Taxes & Forms

  • Individual Income Tax
    • Getting Started With Your State Income Taxes
    • Individual Income Filing Requirements
    • Armed Forces Information
    • Nonresidents and Part-Year Residents
    • North Carolina Standard Deduction or North Carolina Itemized Deductions
    • Bailey Decision Concerning Federal, State and Local Retirement Benefits
    • Paycheck Protection Program
    • Social Security and Railroad Retirement Benefits
    • Military Retirement
  • Sales and Use Tax
  • Withholding Tax
  • Corporate Income & Franchise Tax
  • Motor Carrier Tax (IFTA/IN)
  • Privilege License Tax
  • Motor Fuels Tax
  • Alcoholic Beverages Tax
  • Tobacco Products Tax
  • Partnership Tax
  • Property Tax
  • Collections – Past Due Taxes
  • Business Registration
  • Information for Tax Professionals
  • Policies
  • Order Tax Forms and Instructions
  • Other Taxes And Fees
  • Frequently Asked Questions About Traditional and Web Fill-In Forms
  • IFTA Annual Interest Rates
  • Motor Carrier Seminars
  • Business & Income Tax Seminars
  • Power of Attorney

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/taxes-forms/individual-income-tax